The Resource Análisis del proyecto de ley del impuesto sobre determinados servicios digitales

Análisis del proyecto de ley del impuesto sobre determinados servicios digitales

Label
Análisis del proyecto de ley del impuesto sobre determinados servicios digitales
Title
Análisis del proyecto de ley del impuesto sobre determinados servicios digitales
Creator
Subject
Language
eng
Summary
The digital economy brings many benefits to companies and citizens. However, the rise of certain digital activities and novel business models has become a growing challenge for existing taxation systems, given that the current corporate tax rules to the digital economy has led to a misalignment between the place where the profits are taxed and the place where value is created, notably in the case of business models heavily reliant on user participation. In the wait for the definitive comprehensive solution at the European Union and OECD level, which may take time to adopt and implement due to the complex nature of the problem and the wide variety of issues that need to be addressed, the Spanish Government has resumed the bill of Certain Digital Services Tax (CDST). CDST is levied on the revenues resulting from the supply of certain digital services characterized by user value creation; specifically (i) services of advertising targeted at users of digital interfaces, (ii) the transmission of data collected about users of digital interfaces and (iii) the intermediation services which allow users of digital interfaces to find other users and to interact with them, and which may also facilitate the provision of underlying supplies of goods or services directly between users of the digital interfaces. The CDST will apply to entities exceeding (i) the total amount of annual worldwide revenues of EUR 750.000.000 and (ii) the total amount of taxable revenues obtained by the entity in Spain of EUR 3.000.000. The tax rate will be set at 3 % and the tax returns will be submitted on a quarterly basis. The article analyzes the elements of the CDST and addresses the technical difficulties and controversy surrounding it
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2020), no. 445 ; 18 p
http://library.link/vocab/creatorName
Hernández Moneo, Í
Geographic coverage
  • Europe
  • European Union
Language note
Spanish
http://library.link/vocab/subjectName
  • DST
  • digital economy
  • electronic services
  • value creation
  • OECD
Label
Análisis del proyecto de ley del impuesto sobre determinados servicios digitales
Instantiates
Publication
Label
Análisis del proyecto de ley del impuesto sobre determinados servicios digitales
Publication

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